Environmental and social disclosure, managerial entrenchment, and investment efficiency
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DOI: 10.1016/j.jcae.2024.100435
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More about this item
Keywords
Investment efficiency; Sustainability reporting; Managerial entrenchment; Financial materiality; Agency theory; E&S disclosure;All these keywords.
JEL classification:
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
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